1 | 1 | | 87R10077 BDP-D |
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2 | 2 | | By: Morales Shaw H.B. No. 3891 |
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3 | 3 | | |
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4 | 4 | | |
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5 | 5 | | A BILL TO BE ENTITLED |
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6 | 6 | | AN ACT |
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7 | 7 | | relating to the inclusion of compensation received by teachers |
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8 | 8 | | under the teacher allotment incentive in salary and wages under the |
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9 | 9 | | Teacher Retirement System of Texas. |
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10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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11 | 11 | | SECTION 1. Section 822.201(b), Government Code, is amended |
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12 | 12 | | to read as follows: |
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13 | 13 | | (b) "Salary and wages" as used in Subsection (a) means: |
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14 | 14 | | (1) normal periodic payments of money for service the |
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15 | 15 | | right to which accrues on a regular basis in proportion to the |
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16 | 16 | | service performed; |
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17 | 17 | | (2) amounts by which the member's salary is reduced |
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18 | 18 | | under a salary reduction agreement authorized by Chapter 610; |
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19 | 19 | | (3) amounts that would otherwise qualify as salary and |
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20 | 20 | | wages under Subdivision (1) but are not received directly by the |
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21 | 21 | | member pursuant to a good faith, voluntary written salary reduction |
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22 | 22 | | agreement in order to finance payments to a deferred compensation |
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23 | 23 | | or tax sheltered annuity program specifically authorized by state |
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24 | 24 | | law or to finance benefit options under a cafeteria plan qualifying |
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25 | 25 | | under Section 125 of the Internal Revenue Code of 1986, if: |
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26 | 26 | | (A) the program or benefit options are made |
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27 | 27 | | available to all employees of the employer; and |
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28 | 28 | | (B) the benefit options in the cafeteria plan are |
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29 | 29 | | limited to one or more options that provide deferred compensation, |
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30 | 30 | | group health and disability insurance, group term life insurance, |
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31 | 31 | | dependent care assistance programs, or group legal services plans; |
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32 | 32 | | (4) performance pay awarded to an employee by a school |
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33 | 33 | | district as part of a total compensation plan approved by the board |
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34 | 34 | | of trustees of the district and meeting the requirements of |
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35 | 35 | | Subsection (e); |
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36 | 36 | | (5) the benefit replacement pay a person earns under |
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37 | 37 | | Subchapter H, Chapter 659, except as provided by Subsection (c); |
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38 | 38 | | (6) stipends paid to teachers in accordance with |
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39 | 39 | | former Section 21.410, 21.411, 21.412, or 21.413, Education Code; |
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40 | 40 | | (7) amounts by which the member's salary is reduced or |
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41 | 41 | | that are deducted from the member's salary as authorized by |
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42 | 42 | | Subchapter J, Chapter 659; |
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43 | 43 | | (8) a merit salary increase made under Section 51.962, |
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44 | 44 | | Education Code; |
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45 | 45 | | (9) amounts received under the relevant parts of the |
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46 | 46 | | educator excellence awards program under Subchapter O, Chapter 21, |
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47 | 47 | | Education Code, or a mentoring program under Section 21.458, |
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48 | 48 | | Education Code, that authorize compensation for service; |
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49 | 49 | | (10) salary amounts designated as health care |
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50 | 50 | | supplementation by an employee under Subchapter D, Chapter 22, |
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51 | 51 | | Education Code; [and] |
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52 | 52 | | (11) to the extent required by Sections 3401(h) and |
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53 | 53 | | 414(u)(12), Internal Revenue Code of 1986, differential wage |
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54 | 54 | | payments received by an individual from an employer on or after |
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55 | 55 | | January 1, 2009, while the individual is performing qualified |
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56 | 56 | | military service as defined by Section 414(u), Internal Revenue |
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57 | 57 | | Code of 1986; and |
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58 | 58 | | (12) increased compensation paid to a teacher by a |
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59 | 59 | | school district using funds received by the district under the |
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60 | 60 | | teacher incentive allotment under Section 48.112, Education Code. |
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61 | 61 | | SECTION 2. This Act takes effect September 1, 2021. |
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